TWENTY-SECOND ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES
SESSION 5(E): “CORPORATE SOCIAL RESPONSIBILITY/ ENVIRONMENTAL ISSUES/
Satoshi Taguchi, Doshisha University, Japan
SESSION 5(D): “INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)”
Moderator: Cindy Yoshiko Shirata, University of Tsukuba, Japan Surfers Paradise I
“Relative Value-Relevance of Accounting Measures Based on Chinese Accounting Standards and International Financial Reporting
Standards”
Edward Chamisa, University of Cape Town, South Africa Guanlan Ye, University of Cape Town, South Africa Musa Mangena, University of Bradford, United Kingdom
“Determinants of Primary Segmental Disclosure: A case of Malaysian Public Listed Companies”
Mohammad Talha, King Fahd University of Petroleum & Minerals, Saudi Arabia Abdullah Sallehhuddin Abdullah Salim, Multimedia University, Malaysia
“The Impact of IFRS on Reporting for Business Combinations: An in-depth Analysis Using the Telecommunications Industry”
Mario Carrara, Brescia University, Italy
Diogenis Baboukardos, Jönköping International Business School, Sweden Gary M. Cunningham, Jönköping International Business School, Sweden Lars G. Hassel, Å bo Akademi University, Finland
“IFRS Adoption in Japan?”
Chikako Ozu, Kyushu Univerisity, Japan Sidney Gray, The University of Sydney, Australia
SESSION 5(E): “CORPORATE SOCIAL RESPONSIBILITY/ ENVIRONMENTAL ISSUES/
GREENHOUSE
ISSUES” Surfers Paradise II
Moderator: George Vozikis, California State University, Fresno, U.S.A.
“Evidence of an Expectation Gap for Greenhouse Gas Emissions Assurance”
Wendy Green, University of New South Wales, Australia Qixin Li, University of New South Wales, Australia
“Are Social Issues Relegated to the Backburner? An analysis of CSR Reports of Australian MNEs”
Moderator: Tim Stearns, California State University, Fresno, U.S.A. Surfers Paradise III
“Creating the Reality of Benefince, Mercy, and Peace”
Iwan Triyuwono, Brawijaya University, Indonesia
“An Examination of the Statement of Service Performance by New Zealand Local Authorities: The Case of Wastewater Services”
Prae Keerasuntonpong, Victoria University of Wellington, New Zealand Keitha Dunstan, Bond University, Australia
Bhagwan Khanna, Victoria University of Wellington, New Zealand
“Examination of Sales Promotional Techniques in the Retail Industry -Empirical Analysis of Point Programs and Discount Sales”
Ikuko Sasaki, Tohoku Gakuin University, Japan Akimichi Aoki, Senshu University, Japan
3:45 p.m. - 4:00 p.m. COFFEE BREAK Gold Coast Gallery 4:00 p.m. - 5:30 p.m. CONCURRENT SESSIONS
SESSION 6(A): “FINANCIAL REPORTING ISSUES” Southport I Moderator: Michael Knapp, University of Oklahoma, U.S.A.
“Research on the Market Response to SZSE‟s Announcement of Assessment on Information Disclosure”
Li Jinying, University of Nankai, China Zhou Xiaosu, Nankai University, China
“What Explains Widening Profitability Dispersion Around the World?”
Makoto Nakano, Hitotsubashi University, Japan
Yasuharu Aoki, Nagoya University of Commerce and Business, Japan
“Legal Regime and Corporate Financial Reporting Quality”
Andrei Filip, ESSEC Business School, France Real Labelle, HEC Montreal, Canada
Stephane Rousseau, Université de Montréal, Canada
“Luck, Outside Employment Opportunities, and Executive Stock Options”
Yi-Mien Lin, National Chung Hsing University, Taiwan Chun-Hao Hu, National Taichung Institute of Technology, Taiwan Li-Kai Liao, University of New Orleans, U.S.A.
Hsiu-Fang Chien, St. John's University, Taiwan
SESSION 6(B): “INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)” Southport II
Moderator: Semisi Prescott, Auckland University of Technology, New Zealand
“Impairment of Receivables: Incurred versus Expected Loss”
Teck-Min Choo, Nanyang Technological University, Singapore
“The Adoption of IFRS for SMEs: The Case of France and Germany in the European Context”
Odile Barbe, ESC Dijon, France
Bernd Britzelmaier, Pforzheim University, Germany
Michael Bradbury, Massey University, New Zealand
“Goodwill Impairments and Fair Value Estimates”
Trevor Wilkins, NUS, Singapore Andrew Leo, NUS, Singapore
SESSION 6(C): “INTERNATIONAL ACCOUNTING ISSUES” Southport III Moderator: Lars Isaksson, Bond University, Australia
“Evolution of Accounting in Iraq”
Fouad K. AlNajjar, Baker College Center for Graduate Studies, U.S.A.
“Investments in Foreign Subsidiaries: A Case Study in Control of Legal Risks”
Paul Brewer, The University of Queensland, Australia Hermann Frick, The University of Queensland, Australia
“Contemporary Issues in Trade Receivables Disclosure and the Association between Late Payment and Profitability in the Malaysian
Manufacturing Sector”
Chee Ghee Teh, University Malaya, Malaysia
Paul Salima Y., University of the West of England, United Kingdom Susela S. Devi, University Malaya, Malaysia
“Corporate Disclosure Quality and Quantity: Evidence from Iranian Listed Companies Implementing IASs Equivalents”
Jamal Roudaki, Lincoln University, New Zealand
SESSION 6(D): “RESEARCH FORUM: ACCOUNTING EDUCATION ISSUES” Surfers Paradise I Moderator: Akmalia Mohamad Ariff, University of Auckland, New Zealand
“Accounting Education and Practice Interactions in Developing Countries and the Role of Global Pressure: An Ethiopian Example”
Belete Jember Bobe, Deakin University, Australia
Dessalegn Getie Mihret, University of New England, Australia
“A Study of the Implementation of PBL Method and the Correlation with Soft Skill and Students' Learning Achievement: Case Study in
Accounting Department”
Carla de Lacerda Segala Dourado, Universidade Católica de Brasília, Brazil
Thâmila Caroline da Cruz Carvalho Rodrigues, Universidade Católica de Brasília, Brazil
SESSION 6(E): “RESEARCH FORUM: CROSS CULTURAL ISSUES” Surfers Paradise II Moderator: Chris Gunther, Bond University, Gold Coast, Australia
“Public Accounts Committee (PAC) of a Malaysian State: An Exploratory Analysis”
Rose Shamsiah Samsudin, Universiti Utara Malaysia, Kedah, Malaysia Nafsiah Mohamed, Universiti Teknologi MARA, Shah Alam, Malaysia
“Development Discourse and the Postcolonial Roots of International Accounting”
Sajay Samuel, Penn State University, U.S.A.
Armond Manassian, American University of Beirut, Lebanon
“Morality, Ethics and Accounting's Socio-Economic Role in the Control and Mitigating of Corruption”
Mahir Al zadjali, Lincoln University, New Zealand Christopher Wright, University of Ballarat, Australia Jack Radford, Lincoln University, New Zealand Murray Clark, Lincoln University, New Zealand
SESSION 6(F): “RESEARCH FORUM: FINANCE ISSUES” Surfers Paradise III Moderator: Gary M. Cunningham, Jönköping International Business School, Sweden
“Stock purchasing behavior of individual investors: Evidence from the U.S. and Japan”
Satoshi Tomita, Kansai University, Japan
Martin Grossman, Bridgewater State College, U.S.A.
“Stochastic Truncation Model of Default Distribution”
Hiroe Tsubaki, The Institute of Statistical Mathematics, Japan Satoshi Yamashita, The Institute of Statistical Mathematics, Japan Tadashi Ono, University of Tsukuba, Japan
“Empirical Research on the Relations among Duration, Volume and Orderflow with Ultra-High Frequency USD JPY Rate”
Masayuki Susai, Nagasaki University, Japan
“The Catering Effect of Mispricing on R&D Investment: Empirical Evidence from Chinese Stock Market”
Xiao Hong, Xiamen University, China Qu Xiao Hui, Xiamen University, China
6:00 p.m. – 9:00 p.m. OPTIONAL TOUR: “AUSTRALIAN OUTBACK SPECTACULAR”